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2020 (3) TMI 727 - HC - GSTInput tax credit - GST TRAN-I - purchases of goods and utilized the same towards payment of VAT payable on sale of goods upto 30.06.2017 - migration to GST regime - HELD THAT:- Any credit, which is admittedly due to the petitioners, cannot be denied to them on account of procedural wrangles as well as on account of system failure & glitches in the system without their being any fault on the part of the petitioners. In view of the factual position, which is not disputed by learned Advocate General, the present writ petition is disposed of by directing the respondents to allow the petitioner to file Form GST TRAN-I either electronically or manually on or before 31.03.2020.
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